Guidance

Calculating the minimum wage

Guidance on calculating the minimum wage, to help employers meet National Minimum Wage legislation.

Documents

Calculating the minimum wage

Details

This guidance provides practical advice and examples to explain:

  • what counts and does not count as pay and working hours for minimum wage purposes
  • eligibility for the minimum wage
  • how to calculate the minimum wage
  • how we will enforce the minimum wage

It also applies to workers entitled to the National Living Wage.

  • December 2018 - guidance on unpaid work trials added.
Published 22 April 2013
Last updated 3 December 2018 + show all updates
  1. Guidance on unpaid work trials added.
  2. Sleep in shifts guidance updated
  3. Edited Section 3 - 'Sleeping - in shifts' on how to calculate minimum wage when staff are permitted to sleep between duties.
  4. Updated with new national minimum wage rates.
  5. Updated with new minimum wage rates.
  6. Updated with new national minimum wage rates.
  7. Added text to page 31 about ‘workplace working’.
  8. Update to example figures given on page 51 of the guidance.
  9. Update to example figures given on page 51 of the guidance.
  10. Updated section 2 of the guidance.
  11. Updated examples of calculations in line with new rates and added information on national living wage.
  12. Examples of calculations updated in line with new rates.
  13. Added a new paragraph called 'Family member exemption' in section 1.
  14. Updated guidance on sleeping between duties.
  15. Updated guidance on calculating the minimum wage for 2014.
  16. Updated Calculating the NMW added
  17. First published.